EXPERT ESTIMATION TECHNIQUE OF ACCOUNTING SYSTEM STATE
Abstract
Some problems of the current accounting statusing with the aim of its improvement are considered. It is offered to evaluate the accounting state using the expert estimation technique on the ground of the scoring scale to the pre-set values.
References
1. Rejder R. Benchmarking kak instrument opredeleniya strategii i povy`sheniya priby`li / R. Rejder; per. s angl. – M.: RIA «Standarty` i kachestvo», 2007. – In Russian.
2. Litvak B.G. E`kspertny`e texnologii v upravlenii: ucheb. posobie / B.G. Litvak. – 2-e izd., ispr. i dop. – M.: Delo, 2004. – 400 s. – In Russian.
3. Beshelev S.D. Matematiko-statisticheskie metody` e`kspertny`x ocenok / S.D. Beshelev, F.G. Gurvich. – 2-e izd., pererab. i dop. – M.: Statistika 1980. – 263 s. – In Russian.
4. Sitnov A.A. Operacionny`j audit: teoriya i organizaciya: ucheb. posobie / A.A. Sitnov. – M.: FORUM, 2011. – 240 s. – In Russian.
5. Ocenka intellektual`noj sobstvennosti: ucheb posobie / Pod red. S.A. Smirnova. – M.: Finansy` i statistika, 2003. – 352 s. – In Russian.
6. Federal`ny`j zakon «Ob auditorskoj deyatel`nosti» #307-FZ, ot 30.12.2008 – In Russian.
7. Federal`ny`e pravila (standarty`) auditorskoj deyatel`nosti. – Rostov n/D: Feniks, 2007. – 277 s. – In Russian.
8. Gutczajt E.M. Audit: koncepciya, problemy`, e`ffektivnost`, standarty` / E.M. Gutczajt. – M.: E`LIT 2000, YUNITI-DANA, 2002. – 400 s. – In Russian.
9. Sheremet A.D. Auditorskaya deyatel`nost` i analiz e`ffektivnosti biznesa / A.D. Sheremet //Auditorskie vedomosti. – 2007. – #5. – S.64-68. – In Russian.
Review
For citations:
Kuznetsova L.N. EXPERT ESTIMATION TECHNIQUE OF ACCOUNTING SYSTEM STATE. Vestnik of Don State Technical University. 2012;12(2-1):112-119. (In Russ.)
Views:
398
Email this article 